摘要
房地产税改革的核心是对住房保有环节征税。本文分析了部分国家居民住房保有环节房产税税率的形式、决定权等,以期为我国居民住房保有环节房地产税税率设计提供借鉴。
The core of the reform of the real estate tax is to levy taxes on the housing sector.This paper analyzes and compares the form and decision power of real estate tax rate in some countries,so as to provide reference for the design of real estate tax rate in China.
作者
周颖
ZHOU Ying(School of Finance and Public Management, Anhui University of Finance and Economics, Bengbu 233030,China)
出处
《信阳农林学院学报》
2018年第1期43-45,49,共4页
Journal of Xinyang Agriculture and Forestry University
关键词
房地产税
税权
税率
real estate tax
tax right
tax rate
